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TMI Blog2012 (10) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... respective payment bills certifying that they have not availed CENVAT Credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-ST dated 20.06.2003 should have been accepted by the department in extending the benefit of Notification No.32/2003-ST and 1/2006-ST - in favour of assessee. - Service Tax Appeal No.326/2010 - S-1059/KOL/2012, A-636/KOL/2012 - Dated:- 3-9-2012 - S K Gaule And D M Misra, JJ. Appellant Rep by: Dr Samir Chakraborty, Adv. Respondent Rep by: Sri S Misra, Addl.Commr.(AR) Per: S K Gaule: The applicant filed this application for waiver of pre deposit of Service Tax of Rs.10,88,08,210/- and equal amount of penalty under Section 78 and penalty of Rs.1,000/- under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate referred to the Circular of C.B.E.C. bearing F.No.137/154/2008 CX.4 dated 21.08.2008 wherein clarifying the earlier Circular No.BI/6/2005-TRU dated 27.07.2005, it is mentioned that the benefit of availment of abatement under Notification No.32/2004-ST or 1/2006-ST be extended to past cases also, if the tax payers produce a general declaration from the GTA to the effect that neither credit on input or capital goods used for provision of service has been taken or benefit of Notification No.12/2003-ST has been taken by them. The contention is that on similar facts and circumstances of the case, this Tribunal vide its order No.A-510-511/KOL/2012 dated-20/06/12 has allowed the appeal in the case of M/s. Indian Oil Corpn. Ltd. Vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts or capita! goods nor benefit of Notification No.12/2003. On the other hand, the appellant had claimed that the declaration were furnished by the respective goods transport agencies in their letterhead declaring that they had not availed the credit of duty paid on inputs or capital goods nor benefit of Notification No. 12/2003 had been availed. Besides, in the statement of Bills paid towards transport charges to the respective transport agencies, the said declaration was also made. We find that the ld. Commissioner has denied the benefit of said Notification on the ground that the procedure for availing the benefit of said Notification laid down by the C.B.E.C. in its Circular dated 27.07.2005 and section 37B order No.5/01/07/ST dated 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: "After appreciating the submissions made by both sides, we find that the notification itself nowhere lays down as to how the said declaration are required to be made. It is only by one Board's Circular and clarifications that the Revenue is insisting on making declaration on each and every consignment. Apart from the fact that this is a technical ground, we also note that the GTA providers having made an annual declaration in respect of the consignment, the fact of the same would be as if such declarations have been made in respect of each and every consignment. As such, Revenue's objection that an annual declaration would not serve the purpose, cannot be appreciated. " We are in agreement with the aforesaid judgements. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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